Claiming Self-Education Expenses

Claiming self-education expenses - self-development courses

Self-improvement and personal development courses

In order to claim a deduction for any form of work-related self-education expense, there must be a connection between the self-education activity and your income earning activities at the time you incur the expense. You can claim a deduction for self-education when the expense has the essential character of an income-producing expense.

To be eligible for a deduction for expenses you incur for a self-improvement or personal development course, the course must have a sufficient connection to your current employment. That is, the course:

maintains or improves the specific skills or knowledge you require in your current employment, or

results in, or is likely to result in, an increase in your income from your current employment.

You cannot claim a deduction for work-related self-education expenses for a course that does not have a sufficient connection to your current employment, even though it: